2023 (6) TMI 1415

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..... ovision as allowable expenditure - Non consideration of the Hon ble DRP s direction for granting relief in respect of provision for expenses - Provision for Freight and Material Handling Charges have been made on a scientific basis or on the basis of previous years trends ? - HELD THAT:- We are satisfied that inadvertently the ground of appeal no.9 had not been adjudicated by this Tribunal. Theref .....

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..... judicate the ground of appeal no.9 while passing the impugned order (supra), which reads as under :- Non-consideration of the Hon'ble DRP's directions for granting relief in respect of provision for expenses 9. erred in not verifying whether the provision for expenses viz., IT support of Rs 48,08,167 and freight and handling charges of Rs.16,27,824 have been made on a scientific basis or o .....

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